Global Bike International (GBI) is a world class bicycle company serving both professional and amateur cyclists. The company sells bicycles and accessories. In the touring bike category, GBIs handcrafted bicycles have won numerous design awards and are sold in over 10 countries. GBIs signature composite frames are world-renowned for their strength, low weight and easy maintenance. GBI bikes are consistently ridden in the Tour de France and other major international road races. GBI produces two models of their signature road bikes, a deluxe and professional model. The key difference between the two models is the type of wheels used, aluminium for the basic model and carbon composite for the professional model. GBIs off-road bikes are also recognized as incredibly tough and easy to maintain. GBI off-road bikes are the preferred choice of world champion off road racers and have become synonymous with performance and strength in one of the most gruelling sports in the world. GBI produces two types of off-road bike, a mens and womens model. The basic difference between the two models is the smaller size and ergonomic shaping of the womens frame.

GBI also sells an Accessories product line comprised of helmets, t-shirts and other riding accessories. GBI partners with only the highest quality suppliers of accessories which will help enhance riders performance and comfort while riding GBI bikes. Figure 1 displays the GBI range of products.

Figure 1. GBI Products

Traditionally GBI was a wholesaler who sold their bikes to retailers who then resold the bikes to the end consumers. Recently GBI has decided to sell their bike to the end consumer via the Internet.

Organizational Structure

GBIs headquarters are located in Dallas and the European subsidiary company (GBI Europe) is based in Heidelberg, Germany. In regards to the GBI sales process there are two sales organisations for America (Eastern US and Western US) and two for Germany (Northern Germany and Southern Germany). All sales organisations have a wholesale distribution channel responsible for delivering the products to the customers. However only one sales organisation is required in each country to support internet sales. Figure 2 below displays the GBI organisation (in SAP terminology) to support the sales process.

Figure 2. GBI Organizational Structure

Based on customers' feedback, GBI's management believed that the company performed very well in the past two years. However, they were not very confident due to the lack of detailed financial analysis. So they came to you - a seasoned accountant - for help

microsoft access- database

description

Data TablesDistributionChannel

This table lists all distribution channels, including wholesale and internet sales.

GBITransactions

This table includes detailed information about transaction, e.g. purchasing cost, sales revenue, and quantity.

Material

This table lists all materials (products) of GBI. Each materail has a unit cost and a standard price.

MaterialGroup

This table lists all material groups.

ProductCategory

This table lists all product categories (which are essentially a different way to categorize materials).

SalesOrganization

This table contains a list of sales organizations.